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The airline 'Ingold Airlines' of Swiss artist Res Ingold was founded in 1982; since then, it has continuously expanded, until it was converted into a stock corporation in 1996. The fictional enterprise with headquarters in Cologne orients itself strictly upon reality: its products, for example air passenger companions, VIP service, members' club, cargo system, and shuttle service, are reflected in a perfectly conceived Corporate Identity, which is presented in galleries, in actions, and at trade fairs. Ideas, rather than passengers, are the most important cargo. The questions of the degree of reality and whether 'Ingold Airlines' is art or business have not been clearly answered: reality turns out to be potentially simulated, and simulation has its effects on reality.